【答案】D。
解析：在吸收成本法下，在分配、分摊和重新分配间接费用时，只应考虑与生产有关的费用。
知识点：Introduction to absorption costing (Chapter 8 Accounting for overheads)
【答案】A。
解析：
| $ | |
| Actual fixed production overheads | X |
| Absorbed fixed production overheads (5,100 x $9) | 45,900 |
| Over-absorbed fixed production overheads | 3,600 |
知识点：Over and under absorption of overheads (Chapter 8 Accounting for overheads)
